As we celebrate the 150th birthday of Canada, we also celebrate the 100th anniversary of the implementation of direct taxation
In May the International Monetary Fund gave preliminary approval for a three year economic programme in the Maldives after the government agreed to a series of policy reforms to strengthen the economy - which included the implementation of direct taxation
, as a way of increasing government revenue and minimizing the widening budget deficit.
A team of researchers at the Institute for Austrian and International Tax Law in Vienna introduce students and practitioners to direct taxation
, which remains under the jurisdiction of national governments, but is being increasingly influenced by European law.
Cuts in direct taxation
benefit the rich more than the poor, while lower tax receipts leads to cuts in public services, higher unemployment and greater poverty.
While council tax levels are significantly influenced by the Assembly through the revenue support grant settlement (RSG) this is not the same as direct taxation
In an Italian case, judges declared illegal a national law that insisted reverse mergers, (where subsidiaries takeover a parent), should attract a proportional registration duty of 1% of the transaction value, regardless of their direct taxation
. This is because under Italian tax law, these deals are taxed up to 0.5% where a parent is transferred to a EU-based subsidiary that is being formed or is already in existence.
Mr Leigh said: 'I believe it is absolutely essential, if we are to galvanise our own support, to have a clear, costed pledge to reduce direct taxation
months not weeks before a General Election, based on a clear pledge to cut a specific amount from public expenditure in our first year of office.
Two Danish opposition parties are planning a joint proposal on tax to show voters that they would not raise direct taxation
With direct taxation
, VAT and a further rise of 10 per cent-plus in our council tax, what are pensioners expected to do with a less than two per cent increase in their pension?
Speaking to members of the Institute of Taxation in Dublin on Friday night, the Tanaiste said that there was a consistent campaign to persuade Ireland and other member states to surrender direct taxation
policy decisions to the Union.
But he admitted: "It is a Scotland paid for by fair taxation - direct taxation
in preference to indirect taxation."
The PM believes that pledging to peg direct taxation
is the best way to keep on side the middle classes responsible for Labour's 1997 victory.